Employed and self-employed beneficiaries
Under the terms of the Maternity and Parental Benefits Act, an employed or self-employed parent is entitled to parental leave after the child reaches 6 months of age and can use this right until the child is 8 years of age. The right to parental leave is a personal right of both employed or self-employed parents, used by the parents in duration of 8 (for the first, second born child) or 30 months (for born twins, third born child and each subsequent child).
As a rule, both parents use parental leave, each for a period of four or 15 months (depending on the number of children born). However, if they agree that only one parent will exercise their right to parental leave, that parent takes parental leave for a period of six or 28 months (each parent retains two months of parental leave that cannot be transferred to the other parent).
Salary compensation during parental leave for the first 6 months or 8 months of parental leave may not, for full-time work, amount to more than 225.5% of the tax base – EUR 995.45. In the remaining part of parental leave (for twins, the third and each subsequent child, for the remaining duration), the salary compensation is 125% of the tax base – EUR 551.80.
Beneficiaries who receive other income, farmers outside the income tax or revenue tax system, unemployed beneficiaries
Upon expiration of the right to maternity exemption from work, this category of parents is entitled to parental exemption from work until the child is one year old for the first and second born child, i.e. up to the child’s 3rd year (depending on the number of born children).
Beneficiaries outside the work system
Beneficiaries outside the work system are entitled to parental care for the child in the same duration.
- Financial support for parental exemption from work and parental care for the child amounts to 309,01 Euro per month.
- A mother who is a beneficiary of parental exemption from work and a mother who is a beneficiary of parental care for a newborn child may, for the sake of employment or self-employment, terminate the use of the right after the expiration of the 70th day from the birth of the child. The mother can transfer the remaining part of the unused right to the child’s father, who uses that right in accordance with his labor law status.
- A mother who has stopped exercising the right to parental leave but has not transferred it to the father of the child, may also use the remaining part of the parental care for a newborn child and parental exemption from work as an employed or a self-employed mother, if she has worked the full six months preceding the month in which she intends to start exercising the remaining part of her unused right to parental leave. A mother who has not spent the six months at work may continue to use the remaining part of her unused right to parental leave as an unemployed parent, or a parent outside the work system, if other conditions prescribed by law are met.
